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This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of …
Persistent link: https://www.econbiz.de/10010473165
This paper investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a …
Persistent link: https://www.econbiz.de/10010473168
We estimate the elasticity of charitable giving with respect to price and income changes using a rich panel of income tax returns covering the period 2001 to 2006. Employing censored quantile regression and exploiting the panel structure, the advantage of our analysis is twofold: First, we...
Persistent link: https://www.econbiz.de/10010473172
solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …
Persistent link: https://www.econbiz.de/10011381623
In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax...
Persistent link: https://www.econbiz.de/10011619307
The German government intends to fix the yearly income tax free subsistence level for a single in 1996 at an amount of 12.000 marks. Own calculations show a minimium of 13.000 marks. They also show that the planned level for the tax allowance for each child of 6.264 marks is sufficient at least...
Persistent link: https://www.econbiz.de/10011621357
percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes … in Germany. -- Personal Income Tax ; Taxing the Rich ; Effective Progressivity …
Persistent link: https://www.econbiz.de/10009312821
This paper estimates income tax underreporting for the case of Germany, by income category and along the income …
Persistent link: https://www.econbiz.de/10012697780
In der Diskussion um die Reform der föderalen Finanzverfassung wird oft eine Stärkung der Steuerautonomie der Länder gefordert. Seitens der Befürworter wird die damit verbundene Ausweitung der Eigenverantwortlichkeit begrüßt, von der stärkere Anreize für eine solide Haushaltspolitik und...
Persistent link: https://www.econbiz.de/10013428352
In dem letzten Jahrzehnt wurde die Berücksichtigung von Steuern bei der Bewertung von Unternehmen in Theorie und Praxis intensiv diskutiert. Resultat dieser Diskussion war eine Änderung der öffentlichen Stellungnahmen der Wirtschaftsprüfer in Richtung der zwingenden Integration persönlicher...
Persistent link: https://www.econbiz.de/10013428362